Canada Customs and Revenue Agency Agence des douanes et du revenu du Canada | |
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Abbreviation | CCRA (French: ADRC) |
Agency overview | |
Formed | 1 November 1999 |
Preceding agencies |
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Dissolved | 12 December 2003 |
Superseding agency | Canada Revenue Agency and Canada Border Services Agency |
Jurisdictional structure | |
Operations jurisdiction | Canada |
Constituting instrument |
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Website | |
http://www.ccra-adrc.gc.ca/ |
Canada Customs and Revenue Agency (CCRA; French : Agence des douanes et du revenu du Canada, ADRC) was a department of the government of Canada and existed from November 1, 1999 until December 12, 2003. It was created from the merging of Revenue Canada with Canada Customs. [1] [2]
The CCRA was subsequently split into the Canada Border Services Agency and Canada Revenue Agency. [1] [2]
During the 1976 Summer Olympics in Montreal, QC, the department was called the Department of National Revenue Customs and Excise.
Customs is an authority or agency in a country responsible for collecting tariffs and for controlling the flow of goods, including animals, transports, personal effects, and hazardous items, into and out of a country. Traditionally, customs has been considered as the fiscal subject that charges customs duties and other taxes on import and export. In recent decades, the views on the functions of customs have considerably expanded and now covers three basic issues: taxation, security, and trade facilitation.
The Canada Revenue Agency is the revenue service of the Canadian federal government, and most provincial and territorial governments. The CRA collects taxes, administers tax law and policy, and delivers benefit programs and tax credits. Legislation administered by the CRA includes the Income Tax Act, parts of the Excise Tax Act, and parts of laws relating to the Canada Pension Plan, employment insurance (EI), tariffs and duties. The agency also oversees the registration of charities in Canada, and enforces much of the country's tax laws.
The United States Customs Service was a federal law enforcement agency of the U.S. federal government. Established on July 31, 1789, it collected import tariffs, performed other selected border security duties, as well as conducted criminal investigations.
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CCRA may refer to:
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